Ratna Komala, Adeh (2018) The Analysis of Zakat Accounting Implementation on Amil Zakat Institutions in Bandung. In: Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018) . Atlantis Press.
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Abstract
The purpose of this study is to analyze the implementation of zakat accounting on zakat management organization in Bandung as a form of accountability to the muzakki. Zakat is a financial obligation having social and presenting a theological value (deity) which can be the backbone for society economy. The potential of Zakat in Indonesia is enormous though small in realization. Zakat Management Organization is a public institution with its main function to manage the people’s funds. The obligation of this organization is to be responsible for all the people’s funds transparently. The form of responsibility, especially towards the muzakki is through zakat accounting implementation. The data used in this research were gained by survey, i.e. distributing questionnaire towards Zakat Management Organization located in Bandung and registered in Directorate General of Taxation. The data then were analyzed statistically. The method of this research was explanatory to find the basic answer. The result shows that financial report accountability is influenced by zakat accounting implementation.
| Item Type: | Book Section |
|---|---|
| Subjects: | Prosiding |
| Divisions: | Universitas Komputer Indonesia |
| Depositing User: | Yudha Taufik Nugraha |
| Date Deposited: | 04 Sep 2023 07:32 |
| Last Modified: | 14 Sep 2023 07:44 |
| URI: | http://repository.unikom.ac.id/id/eprint/70355 |
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